The tariff classification of a "3 PC Mini Stapling Set" from China

N091439 February 2, 2010 CLA-2-84:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8472.90.9080 Ms. Una Sidlik Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “3 PC Mini Stapling Set” from China Dear Ms. Sidlik: In your letter dated January 14, 2010 you requested a tariff classification ruling on behalf of CVS/Pharmacy. A sample of the “3 PC Mini Stapling Set” was submitted and is being returned upon your request. The merchandise under consideration is a “3 PC Mini Stapling Set,” item 767005, which comprises a small stapler, 200 staples and a staple remover. The mini stapler imparts the essential character of this set. It measures approximately 1 5/8 inches in length (front to back) by 1 1/8 inches in height (top to base), by 3/4 inches in width, and has a plastic surface with a steel interior. The mini stapler is not classified in subheading 8205.59.5560, HTSUS, as suggested. It is designed with a base, and is not hand held and directed. The staple remover is a product of heading 8205, HTSUS, but does not impart the essential character of this set. The applicable subheading for the 3 piece Mini Stapling Set will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines): Other: Other: Other." The rate of duty will be 1.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Denise Faingar at (646) 733-3010. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division